REGISTERED NUMBER: 12508046 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

ABOUT BUILDING SUPPLIES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Rivolta

D Rivolta

O M Rivolta

G G Stevenson

REGISTERED OFFICE:

The Old Engine Shed

Station Road

Dorking

Surrey

RH4 1HF

REGISTERED NUMBER:

12508046 (England and Wales)

ACCOUNTANTS:

Waight & Company Ltd

Trading as WaightSharnock

8 Lonsdale Gardens

Tunbridge Wells

Kent

TN1 1NU

FIXED ASSETS

Tangible assets

4

971,054

974,167

CURRENT ASSETS

Debtors

5

65,906

86,125

Cash at bank and in hand

10,518

14,553

76,424

100,678

CREDITORS

Amounts falling due within one year

6

825,530

831,902

NET CURRENT LIABILITIES

(749,106

)

(731,224

)

TOTAL ASSETS LESS CURRENT LIABILITIES

221,948

242,943

CREDITORS

Amounts falling due after more than one year

7

219,374

240,393

NET ASSETS

2,574

2,550

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

2,374

2,350

2,574

2,550

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2026 and were signed on its behalf by:

J Rivolta - Director

1.	STATUTORY INFORMATION

About Building Supplies Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

not provided

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

961,717

16,600

978,317

DEPRECIATION

At 1 April 2025

-

4,150

4,150

Charge for year

-

3,113

3,113

At 31 March 2026

-

7,263

7,263

NET BOOK VALUE

At 31 March 2026

961,717

9,337

971,054

At 31 March 2025

961,717

12,450

974,167

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

-

19,484

Other debtors

65,906

66,641

65,906

86,125

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

(1

)

-

Taxation and social security

17,069

29,063

Other creditors

808,462

802,839

825,530

831,902

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

219,374

240,393

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

219,374

240,393

8.	RELATED PARTY DISCLOSURES

The company made sales to a company controlled by its directors, About Roofing Supplies Limited of £327,000 (2025 - £90,152) and made purchases of £261,559 (2025 - £537,645)

Amount due to About Roofing Supplies Limited at the balance sheet date was £723,736 (2025 - £710,101).

The company has an amount due from a company controlled by its directors, BDJ Estates Limited of £61,741 (2025 - £61,741)